On May 1. 2025, Windsor Company issued 2,300 \$1,000 bonds at 102. Each bond was issued with one detachable stock warrant. Shortly after issuance the bonds were seling at 99 , but the fair value of the warrants cannot be determined. 2. Prepare the entry to record the issuance of the bonds and warrants. (List debit entry before credit entry. Credit account titles are automatically indented when omount is entered. Do not indent manually. If no entry is required, select "No Entry" for the eccount titles and enter 0 for the amounts.) b. Assume the same facts as part (2), except that the war rants had a fair value of $28. Prepare the enter to record the issuance of the bonds and warrants (List all debit entries before credit entries. Credit occount titles are automotically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter ofor the amounts. Do not reund intermediate calcutotions, Round answers to 0 decimal places, es 5,125 .)